International Journal of Management, Public Policy and Research
ADOPTION AND USAGE FREQUENCY OF DIGITAL BANKING SERVICES AMONG URBAN CONSUMERS IN GUJARAT
The evolution of digital technology has significantly redefined the banking scenario in India, making e-banking an essential service channel for customers. This study examines the utilization of e-banking services among 640 customers from four major cities in Gujarat, covering both public and private sector banks. The research evaluates consumer usage behavior across eight key online services, including mobile recharge, utility bill payments, online ticket booking, shopping, money transfer, and investment activities. The mode of access, number of bank accounts, and perceived security of e-banking services are also analyzed to determine the level of digital banking adoption. The findings indicate that services such as mobile recharge, electricity bill payments, money transfers, and online shopping are widely used, particularly through mobile-based platforms. However, lower engagement is noted for telephone bill payments and air ticket bookings, primarily due to limited requirements or lack of awareness. Private sector bank customers display a higher inclination toward e-banking utilization compared to those of public sector banks. Despite the growing reliance on digital transactions, nearly one-third of respondents still perceive e-banking as insecure, indicating a need for enhanced digital security measures and awareness programs. The study concludes that while e-banking adoption in Gujarat shows promising progress, further improvements in technological support, customer education, and trust-building initiatives are necessary to enhance user experience and promote inclusive digital banking growth.
Copyright (c) 2026 International Journal of Management, Public Policy and Research https://creativecommons.org/licenses/by-nc-nd/4.0
Systematic Literature Review on School Refusal Behaviour
School refusal behavior (SRB) is when a child doesn't want to go to school because they are upset, not because they are skipping school. This affects 1-5% of school-aged children and makes it hard for them to do well in school and stay mentally healthy. This paper reviews existing research and synthesizes evidence from 25 high-quality studies, utilizing PRISMA guidelines to ascertain prevalence, risk factors, interventions, and outcomes. The main findings show that anxiety disorders and family dynamics are the main causes, and cognitive-behavioral therapy (CBT) is the most effective treatment, with success rates of 60–80%. There are still gaps in longitudinal data and samples from different cultures. For teachers and doctors, this means that early screening and support systems that work together are important. This review emphasizes the necessity for customized, evidence-informed approaches to alleviate enduring effects on academic performance and mental well-being.
Cultivating Unity: Theoretical and Practical Foundations for Interethnic Communication in Higher Education
Higher education institutions globally have undergone profound demographic transformations, with increasing numbers of international and ethnic minority students enrolled across university campuses (Deardorff & Iuliano, 2026). Despite this growing diversity, research indicates that meaningful interethnic communication remains elusive, as diverse campuses often experience segregated social networks, lower feelings of inclusion among minority students, and persistent gaps between institutional diversity rhetoric and lived experiences (Celeste et al., 2019; Ford, 2024). This study addresses the central problem of the absence of a coherent, empirically grounded framework for intentionally cultivating a culture of interethnic communication in university settings. Grounded in Allport's (1954) contact hypothesis, social identity theory, and contemporary intercultural competence models (Stonier, 2024), this qualitative phenomenological case study explored barriers to interethnic communication, the role of institutional leadership, and the relationship between interethnic dialogue and broader institutional goals. Three diverse institutions a research university, a teaching-focused university, and a community college served as case sites, with 30-35 participants recruited through purposive sampling, including students from diverse ethnic backgrounds, faculty members, and diversity administrators. Data collection employed semi-structured interviews, focus groups, and document analysis of institutional policies, analysed using Braun and Clarke's (2021) six-phase thematic approach. Findings revealed three categories of barriers: institutional fragmentation and the "contact gap" (Deardorff & Iuliano, 2026), pedagogical unpreparedness and reliance on color-blind approaches (Celeste et al., 2019), and interpersonal obstacles including fear of causing offense and limited vocabulary for discussing difference (Ford, 2024; Stonier, 2024). Leadership emerged as decisive through strategic vision, resource allocation, and cultural modelling, with visible commitment enabling sustained intercultural initiatives. Interethnic communication correlated positively with equity, inclusion, and student success, as students reporting meaningful cross-group interactions described greater belonging, enriched academic experiences, and developed perspective-taking skills essential for diverse workplaces. The study concludes that cultivating interethnic communication requires intentional, multi-level intervention addressing institutional, pedagogical, and interpersonal dimensions simultaneously. Recommendations include articulating interethnic communication as a strategic priority, integrating pluralist pedagogical approaches across curricula, sustaining intergroup dialogue programs, and conducting longitudinal research on intercultural development in both physical and virtual learning environments.
The Mechanisms of Impulsive Buying: The Role of Retail Stimuli, Loyalty Satisfaction, and Demographic Contingencies
The impulse buying behavior trend is a significant outcome of the contemporary retail strategies, yet the psychological mechanisms of bridging the retail stimulus and the decision to buy impulsively are not integrated in a proper way. This paper is based on the “Stimulus-Organism-Response” model in analyzing the mediatory effects of Loyalty Satisfaction in the connection between Service Performance, Price Perception, Judgmental Motives and Impulse Buying behavior. Also, the demographic factors moderating effect is investigated. The data were gathered on 432 retail consumers and were analyzed using the “Partial Least Squares Structural Equation” Modeling (PLS-SEM). The results show that Service Performance and Price Perception have a significant positive impact on Loyalty Satisfaction which has a strong positive impact on the Impulsive Buying behavior. The structural model predicts 72.8 percent of the variance in the Loyalty Satisfaction and 35.3 per cent of the variance in the Impulsive Buying. Mediation analysis supports the fact that Loyalty Satisfaction is partially transmitting the impact of retail stimuli and to impulsive buying. Moreover, moderation results show that Gender and Income have considerable impact on the association between Loyalty Satisfaction and Impulsive Buying but Age and Purchase Frequency do not reveal any significant moderating effects. The introduction of mediation and demographic moderation within the single structural framework contributes to the expansion of the “Stimulus-Organism-Response” paradigm, and provides practical implications to the retail managers who want to stimulate the impulse buying behavior in a strategic manner.
Indian Cultural Heritage and Sustainable Development: A Socio-Economic Perspective
Indian cultural heritage and sustainable development are significant to the study of Indian culture that uses technology to promote Indian cultural identity and tourism. Indian culture played an important role in shaping the country’s social and economic development. This paper aims to examine the relationship between Indian cultural heritage and sustainable development from a socio-economic perspective. The study follows the qualitative research methods based on secondary data, including scholarly literature, government reports, and international policy frameworks related to culture and sustainability. The paper argues that India’s cultural heritage contributes to sustainable development through the generation of livelihood, promoting inclusive growth, strengthening social cohesion, and supporting environmentally sustainable practices through traditional identity and knowledge systems. Based on the sectors such as heritage tourism/cultural tourism, handicrafts, performing arts (dance, singing, and drama), and indigenous practices, they are analyzed to emphasize India’s socio-economic impact at local and national levels. The findings suggest that integrating cultural heritage development planning not only preserves cultural identity but also encourages economic resilience and community participation. The study concludes that Indian cultural heritage serves as a sustainable resource that may effectively support socio-economic development when combined with inclusive policies, community engagement, and responsible governance.
Future of Banking in the Digital Era: A Systematic Literature Review
This paper provides an overview of the analysis of an SLR on how digital transformation and financial technologies (FinTech) are modifying the structure, functioning, and inclusiveness of the global banking sector. The study primarily aims to consolidate existing knowledge on the effect of digital innovations on financial institutions’ operational efficiency, customer interaction quality, and socio-economic growth. A systematic search was conducted in the Scopus and Google Scholar databases following the PRISMA framework for peer-reviewed articles published between 2015 and 2025. Inclusion criteria included English-language, full-text original articles that directly studied banking digital services and technologies. Information was retrieved and analyzed thematically to identify trends, patterns of events, and research gaps. The study results indicate that AI/machine learning has changed banking operations by automation, fraud detection, and customization of financial services, sufficiently enhancing capability and productivity. FinTech products, mobile money, and digital lending in particular have improved access to finance with benefits to small and medium-sized enterprises as well as financial inclusion in developing markets. Yet the review also notes ongoing barriers, including cyber threats, high implementation costs, and inconsistent regulations that pose a risk to the sustainable uptake of systems. In addition, although digital transformation increases operational performances and customer satisfaction, it initially reduces profitability due to technological cost. It also recommends that sustainable digital transformation must balance the innovation with investment in human capital, ethical governance, and regulatory frameworks.
THE SYSTEMIC LITERATURE REVIEW OF ARTIFICIAL INTELLIGENCE IN HEALTH CARE SECTOR
Artificial Intelligence (AI) is changing healthcare. It offers new ways to improve how doctors diagnose and treat patients. AI also helps with patient monitoring and managing healthcare systems. This study looks at how AI tools like machine learning, deep learning, and natural language processing make diagnoses more accurate. They also help create personal medical plans and make hospital tasks smoother. The paper also discusses the ethical, legal, and privacy issues that come with using AI in healthcare. The paper also describes future ideas and changes for AI in healthcare. The results stress the need for a careful approach. This approach considers new technology along with ethical, legal, and infrastructure readiness. In order to understand all these aspects together researchers referred 100 research papers related to artificial intelligence in different areas. Out of which ,20 research papers related to artificial intelligence in healthcare are studied by researchers and based on that, it further categorized into 8 themes, which offers a holistic examination of artificial intelligence in healthcare sector.
An Examination of the Challenges Influencing Internal Audit Effectiveness in Selected Ethiopian Commercial Banks in Mekelle District Offices
Internal audit has an important role in aiding a firm to achieve its objective when it is implemented, operated, and managed effectively. Business organizations which effectively implemented, operated and managed internal auditing were better able to identify their business risks and system inefficiencies for the sake of taking corrective actions and improvement in the process. The study used purposive sampling method and covered the three district offices of commercial banks found at Mekelle city and some branches under supervision of same. The study adopted mixed research method by employing quantitative and qualitative research methods. The quantitative research method used through 60 usable self-administered questionnaires and 6 interviews for management bodies. These questionnaires were constructed and distributed to internal auditors and control officers of the district and branch offices, and analyzed using STATA statistical software. The qualitative research method used through personal interview with Heads/supervisors of internal audit and administrative bodies. Competence of the respondents generally perceive internal auditors as having adequate professional knowledge and educational backgrounds; quality of the internal audit function's independence is in good way; management support is perceived as moderate; and Senior management usually backs internal audit functions, but there are clear gaps in staffing, training, and resources. Banks should prioritize recruiting internal auditors with backgrounds in accounting and finance or ensure that auditors from other disciplines receive intensive auditing and accounting training. This will improve technical competence and audit quality.
FINANCIAL LITERACY AND ITS IMPACT ON INVESTMENT BEHAVIOUR WITH REFERENCE TO MANIPUR
The study aims to examine the relationship between financial literacy, investor’s attitude and decision making. In the present study, sample units are taken for various individuals, including students, private sector employees, government employees, business owners, and self-employed individuals from Manipur. Convenience sampling was used as a sampling technique. Data were collected from 165 respondents using self-developed questionnaires consisting of nine statements each of Financial literacy and Investment decisions. Independent sample t test and ANOVA were used to examine whether there were significant differences between respondents in terms of financial literacy and investment decision-making habits. A Pearson correlation analysis was used to investigate the link between financial literacy components and investment decision-making. The regression analysis seeks to establish a relationship between the independent variables, i.e Financial literacy which includes investment decision. Positive correlation was established between the financial literacy and investment decisions. Financial literacy and investment decision-making behaviors were reasonably constant across age groups, implying a common understanding and practice of financial management across the sampled population. The findings also show that investing decisions are positively and strongly linked with all financial literacy factors. The model's R value of 0.797 indicates a significant positive association between financial literacy components and investment decision-making. Finally, the research emphasizes the critical need for comprehensive and accessible financial education initiatives in Manipur.
Investment Led Growth and Fiscal Discipline: Evaluating the Developmental Impact of India’s Union Budget 2026-27
The Union Budget 2026-27 is a key policy step of fiscal policy in India's push for Viksit Bharat, developed in an uncertain world of economic instability, geopolitical fragmentation, and fast-changing technology. This paper analyses the fiscal architecture of the Union Budget 2026-27 with a particular focus on fiscal policy orientation, capital expenditure strategy, deficit management, and sectoral priorities, and assesses its implications for India's economic development. Using a descriptive analytical technique on the basis of secondary data (official budget documents and policy releases), the following aspects of the analysis are performed: expenditure composition, deficit indicators, percentage of GDP, and sector-wise allocation. Empirical evidence to the Budget reveals a huge tilt of investment-led growth, with total capital expenditure standing at Rs. 12.21 lakhs crores and effective capital expenditure increases to Rs. 17.14 lakhs crores, i.e., 4.4% of GDP, signifying a focus on infrastructure, logistics, energy transition, and industrial capacity building in the country (Government of India, 2026). Large-scale investments in roads, railways, and freight corridors, as well as renewable energy, are expected to crowd in private investment, generate employment, and improve productivity. At the same time, the Budget preserves fiscal prudence, the fiscal deficit is contained at 4.3% of GDP, the debt-to-GDP ratio is declining at 55.6%, and the effective revenue deficit has declined sharply to 0.3%, indicating the improved quality of spending (Press Information Bureau, 2026). Sectoral allocations also gave greater thrust to targeted support for manufacturing and MSMEs through the allocation of the SME Growth Fund of 10,000 crore for MSMEs, human capital development, and digital and green transitions. The findings suggest that Union Budget 2026-27 is a strategic reorientation from short-term welfare dominance but towards medium and long-term development, led by fiscal governance/cum growth acceleration along with credible fiscal consolidation as a way to build India's long-term economic resilience.
A COMPARATIVE STUDY OF CASH FLOW STATEMENT OF TATA MOTORS LIMITED AND MARUTI SUZUKI INDIA LIMITED
The cash flow statement is very important part of the financial statement. This statement provides the information about the cash inflows and cash outflows of the company. In this research paper researcher analyze the cash flow from the operating, investing and financing activity. In this study 5 year’s data used from 2019-20 to 2023-24 and researcher was select two sample automobile companies Tata Motors Limited and Maruti Suzuki India Limited from the convenience sampling and statistical tools T-test applied for the analyze the data. In this research findings that the trends of the cash flow generated from all three activities fluctuating for the Tata Motors Limited compare to Maruti Suzuki India Limited. So, researcher concludes Tata Motors Limited is better compare to Maruti Suzuki India Limited.
GROWTH AND DEVELOPMENT OF INDIAN SUGAR INDUSTRY
This paper presents growth and development of Indian sugar industry during the study period of 2014-15 to 2023-24. India is the second largest producer and consumer of sugar in the world. Also, the usage of the sugar is increasing 2.2% annually in India. India is the first country to produce the sugar.in recent time, with 31 million metric tons of total sugar intake, India ranked second in the year 2023-24. From all India production of sugar has increased during this ten year of study period. Compound annual growth rate of sugar production is 1% of ten-year study period. Sugarcane acreage has also increased to 5944(000 hectares) in the year 2023-24. Although the numbers of factories in operation got decreased to 533 in the year 2023-34. Conclusion of the study would be Indian Sugar Industry is growing and developing phase and also in a race to be ranked first globally.
Identifying the Primary Socio-Economic and Structural Barriers Hindering Financial Inclusion in Iraq (2015–2021)
This research investigates the fundamental social, economic, and structural barriers hindering the progression of financial inclusion in Iraq between 2015 and 2021. Despite the strategic importance of financial integration for economic diversification, Iraq’s financial landscape remains characterized by a profound reliance on cash and a systemic distrust in banking institutions. Through a descriptive and analytical approach, this study identifies that while initiatives like "Salary Localization" have increased the number of bank accounts, they have failed to foster genuine financial engagement due to persistent structural deficiencies and cultural skepticism. The findings suggest that the lack of robust digital infrastructure, coupled with the high cost of financial services and historical institutional instability, represents the primary bottleneck. The research concludes with strategic recommendations, emphasizing the need for digital transformation, structural banking reforms, and the restoration of public confidence to bridge the gap between the unbanked population and the formal financial sector.
Copyright (c) 2025 International Journal of Management, Public Policy and Research https://creativecommons.org/licenses/by-nc-nd/4.0
Assessing the Financial Immunity: A Pre- and Post-COVID Comparative Analysis of Sustainable Growth in Indian Pharmaceuticals Companies
The Indian pharmaceutical industry has been critical in the time of the COVID-19 pandemic. Its financial performance in pre and post COVID-period can provide an indication of its sustainability and ability to survive periods of global crises. The paper sets out to compare and contrast the financial growth of 10 of the major pharmaceutical firms in India throughout two periods: pre-COVID (2015-2019) and post-COVID, based on five financial parameters; Sustainable Growth Rate (SGR), Net Profit Ratio (NPR), EBITDA Margin, Return on Capital Employed (ROCE), and Return on Net Worth (RONW). The study will focus on comparison between the earlier and later periods and find out using SPSS whether there is any difference between the two periods or not using t-test of paired samples and correlation analyzing. Hypothesis testing and descriptive statistics were also carried out in order to determine changes in financial growth, profit, and capital efficiency. The findings show that the t-test relationship in all five financial metrics is not statistically significant (all p-values > 0.05) in their difference between pre- and post-COVID. Although certain metrics such as SGR and RONW went down to some extent after the COVID, there were some increases in margins in others such as NPR and EBITDA. But the differences were non-statistically significant. Results of the correlation analysis revealed weak medium correlations, which is the indication of the limited similarity in the financial trends between the two periods at the firm level. The Indian pharmaceutical industry has proved to be financially durable as it was able to retain its performance during the pandemics. The existence of no serious changes emphasizes the flexibility of industry and the stability of its inner financial flows.
ACCREDITATION MECHANISMS IN HIGHER EDUCATION: A COMPARATIVE ANALYSIS OF NAAC AND QAA-UK EVALUATION FRAMEWORKS
Institutional accreditation is a cornerstone of quality assurance in higher education, guiding governance, accountability, and policy implementation. This study presents a comparative analysis of India’s National Assessment and Accreditation Council (NAAC) and the United Kingdom’s Quality Assurance Agency (QAA-UK), focusing on process workflow, scoring logic, weightage systems, and outcome generation. NAAC employs a metric-driven model with quantitative and qualitative indicators, automated CGPA calculations, and grade-based outcomes, promoting transparency and cross-institutional comparability. In contrast, QAA-UK emphasizes peer review, narrative evidence, and confidence-based judgments, fostering institutional autonomy, contextual evaluation, and stakeholder engagement. Comparative analysis highlights that NAAC facilitates benchmarking and policy alignment, while QAA-UK encourages continuous improvement and accountability through detailed review reports and follow-up action plans. Despite differing methodologies, both frameworks underscore the importance of structured assessment and peer involvement, albeit through contrasting mechanisms. The study concludes that a hybrid approach, integrating NAAC’s numeric rigor with QAA-UK’s peer-driven qualitative evaluation, could enhance accreditation effectiveness, transparency, and global alignment. Understanding these divergent and convergent practices offers valuable insights for policymakers, administrators, and accreditation bodies seeking to optimize quality assurance in higher education.
Copyright (c) 2024 International Journal of Management, Public Policy and Research https://creativecommons.org/licenses/by-nc-nd/4.0
Exploring the Drivers of Mobile Banking Adoption among Youth of Manipur: An extended TAM Approach
This study explores the critical factors that motivate the key driving force that influences the adoption of mobile banking among the youth of Manipur. The extended TAM model with factors such as perceived usefulness, perceived ease of use, perceived security, perceived cost, perceived trust, and demographic variables were taken as the independent variables. The Government of India is pushing forward for financial inclusion with Digital India campaign; therefore, the driving force for adoption among the bank customers needs to be addressed so that those who are using continue using mobile banking services, whereas those who don’t use mobile banking start adopting it. Very few studies have been conducted on this particular topic in India. A questionnaire-based survey was shared with 650 individuals in places such as bank branches, colleges, offices, and marketplaces, of which 429 were usable and were considered for data analysis and interpretation. The present study used IBM SPSS Version 21 to test the conceptual model. The findings of this study show that Perceived Usefulness and Perceived Ease of Use, which were the main predictors of mobile banking adoption under the TAM model, are insignificant here. Demographic variables such as occupation, education level, and perceived cost are the major drivers of mobile banking adoption among tech-savvy youth. Among the youth, individuals working in government organisation and professionals have a higher adoption rate.
SARDAR VALLABHBHAI PATEL'S ENDURING IMPACT ON COOPERATIVE STRUCTURES AND INNOVATION IN INDIA
Sardar Vallabhbhai Patel, widely revered as the “Iron Man of India,” is celebrated for his monumental role in achieving India’s political unification. However, his equally profound contribution to India’s economic architecture—particularly through cooperative innovation—remains underexplored. This study examines Patel’s pragmatic economic vision, emphasizing grassroots empowerment, decentralized governance, and collective self-reliance, with a particular focus on the cooperative movement. Tracing his journey from the peasant movements of Kheda and Bardoli to the institutionalization of cooperatives, the paper highlights how Patel transformed resistance-based activism into a sustainable model of economic empowerment. The research places special emphasis on the Amul cooperative as a case study, showcasing how Patel’s guidance catalyzed the creation of a three-tier, farmer-owned, democratically managed structure that revolutionized India’s dairy sector and inspired the White Revolution. It also explores Patel’s broader economic philosophy—his advocacy for domestic capital formation, private enterprise, infrastructure development, and rural-industrial balance—and contrasts it with the dominant Nehruvian model. In contemporary India, Patel’s legacy is being revitalized through policy initiatives such as the Ministry of Cooperation, the Sardar Patel Cooperative Dairy Federation, and the digitization of Primary Agricultural Credit Societies (PACS). These efforts reaffirm his belief that true nation-building requires not only political unity but also economic justice at the grassroots. The study concludes that Patel’s cooperative ideals provide a scalable and inclusive model for addressing modern development challenges—offering a blueprint for a self-reliant, equitable, and participatory Indian economy in the 21st century.
THE EVOLUTION OF SOCIAL MEDIA INFLUENCE IN U.S. PRESIDENTIAL ELECTIONS: A LONGITUDINAL ANALYSIS FROM 2008 TO 2024
Social media has transformed political communication and voter engagement over the past sixteen years. This study examines the evolving role of social media across five U.S. presidential elections from 2008 to 2024, analysing how digital platforms shifted from tools of grassroots mobilization to mechanisms of algorithmic persuasion, misinformation amplification, influencer politics, and AI-driven content manipulation. Using a qualitative longitudinal comparative case study approach, the research synthesizes secondary data from academic literature, platform analytics, policy reports, and media sources. Findings reveal a progression from participatory civic engagement in 2008 and 2012 to emotionally polarized digital warfare in 2016, crisis-mediated regulatory tension in 2020, and influencer- and AI-dominated short-video persuasion ecosystems in 2024. The study concludes that social media has restructured political behaviour, weakened rational deliberation, intensified polarization, and redistributed political power from institutional actors to digital platforms and influencers, posing critical challenges to democratic integrity.
Reimagining Probation in India: A Conceptual Analysis of the Probation of Offenders Act, 1958, Its Jurisprudence, and Institutional Challenges
The Probation of Offenders Act, 1958 (POA) was the first Act which started to shift the Indian penal system from punitive to rehabilitative. This Act had an objective to combat prison overcrowding, staving off the criminal socialization process, and giving offenders the chance at social reintegration. However, the Probation remains underused and the system viciously bypasses all the implementers. This paper approaches the study of probation from a doctrinal constitutional and international perspective, the case for which is built on comparative jurisprudence, institutional analysis, and comparative analysis. The paper posits that the system of probation in the country will necessitate synergistic reform across the spectrum of judicial education, standardized PSRs, the professionalization of probation officers, and the use of tech in judicial processes. This paper seeks to argue that probation, when viewed socially and philosophically through the lens of the constitution, is a constitutional right to not be jailed, and should be coupled with international legislation, the Tokyo Rules, which should call for reformative probation instead of punitive incarceration.
Behavioural Drivers of Socially Responsible Investment Adoption among Indian Retail Investors: A PLS-SEM Approach
The global growth on sustainability and ethical investment practices has gained a significant rise in Socially Responsible Investment (SRI) among the retail investors. Despite its world-wide growth, the behavioural determinants that influences individual retail investors’ intentions in regional contexts such as Gujarat yet to be explored. This research study investigates the independent variable effects of environmental/biospheric values, perceived SRI performance, perceived self-efficacy, and social norms on investors’ attitudes and intentions, with attitude serving as a mediating variable under the theory of planned behaviour framework. Socio-demographic variables such as income level and investment experience were also examined as moderators. The Primary data were collected through a structured questionnaire from 272 retail investors across the Gujarat. The Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed for data analysis. Under the model, Measurement model evaluation has indicated high reliability with Cronbach’s α = 0.853–0.936, composite reliability = 0.893–0.949 and with strong convergent and discriminant validity having AVE = 0.681–0.758 and Fornell-Larcker and HTMT criteria satisfied. The Structural model results indicates that perceived SRI performance with β = 0.331 and self-efficacy with β = 0.284, and social norms β = 0.254 significantly influenced attitude and in turn it also positively affected the investment intention β = 0.19. Perceived SRI performance and perceived self-efficacy also had direct effects on investor’ intention while the income level has positively moderated the attitude to intention relationship. Investment experience exhibited negligible moderation. The model also explained 67.9% of the variance in attitude and 60.1% in investment intention that indicates moderate to strong explanatory power. The Findings of the study also provide empirical evidence of the psychological, social, and demographic drivers of SRI adoption and offers actionable insights required for policy development, investor education and in future the promotion of sustainable finance practices in India.
COMBATING GST INPUT TAX CREDIT FRAUD IN INDIA: FORENSIC ACCOUNTING, DATA ANALYTICS, AND LEGAL ENFORCEMENT STRATEGIES
This research paper provides an overview of the growing problem of Goods and Services Tax (GST) Input Tax Credit (ITC) frauds in India, which has become a serious risk to the country's fiscal health. Input Tax Credit (ITC) fraud refers to the illegal or wrongful availment and utilisation of input tax credit. The research paper will detail how these frauds are executed—through fake invoices and circular trading schemes, through the creation and use of networks of shell corporations—"virtual economies" and the schemes used to defraud the system. Using recent data from the Central Board of Indirect Taxes and Customs (CBIC) and the Directorate General of GST Intelligence (DGGI), the economic cost of GST frauds has been assessed in this article. The paper provides evidence for a rapidly expanding trend in the scale of fraud, which demands further research, including distinct forensic accounting techniques and forensic practices, as the forensic response to fraud grows. In this study we will investigate the use of forensic methods (such as data analytics, digital forensics and network analysis) that can help identify large scale GST tax frauds in India. This is based on data from government sources along with several case studies of high-profile cases and it was determined that forensic accountants are required to work on investigations into these types of crimes and create effective deterrent programs. It was also found that a combined approach of utilizing advanced technology, harsh legal enforcement and highly skilled forensic personnel will be necessary for protecting the integrity of India’s GST initiative going forward.
A Bibliometric Analysis of Research Trends in Green Banking and Technological Advancements
This study undertakes a comprehensive bibliometric analysis of green banking literature and its technological evolution. Using Boolean search techniques, we examined 80 research documents from the Bibliometric data were extracted from Elsevier’s Scopus index. spanning 2000 to 2025. The findings paint a compelling picture: publications have surged dramatically over the past decade, driven by growing global recognition of green banking's importance and its intersection with technological innovation. Both wealthier and developing economies are actively participating in this research wave, underscoring how technology has become essential to advancing sustainable banking practices worldwide. Several journals have established themselves as trusted platforms for high-quality research in this space. The International Journal of Asian Business and Information Management, Sustainability Switzerland, Reliability Theory and Applications, WIT Transactions on Ecology and the Environment, and Academy of Entrepreneurship Journal consistently publish impactful, influential studies that shape conversations around green banking and sustainability in finance.
Enhancing Financial Inclusion for Gig Workers: A FinTech Perspective
The study aims to explore the various banking service options made available to gig workers in India by the Financial Technology (FinTech) platforms that ultimately result in financial inclusion among this stratum of society. The study will also shed some light on how the Financial Technology platforms are catering to both the demand and supply side by bringing the gig workers and their prospective employers on the same platform apart from extending customized financial products as per the needs of the gig workers. The study also touches on the concept of moonlighting as a possible threat to the gig ecosystem. We understand that with the rise in the gig economy, the challenge of providing sustainable financial inclusion is a top priority and the Financial Technology platforms are positively catalyzing financial inclusion among gig workers and the unbanked population in India in new and innovative ways.
A comparative study of customer satisfaction in public vs private banks using SERVQUAL model
In this study, customer satisfaction was evaluated in Indian public, private sector banks using SERVQUAL model, which evaluate service quality on 5 dimensions — Tangibles, Reliability, Responsiveness, Assurance and Empathy. A structured survey was conducted with 400 participants, ensuring equal representation for both bank types; the data were then analysed using reliability testing, gap analyses, and regression techniques. Therefore, the study concludes that private banks outperform their public sector counterparts in responsiveness, tangibles, and empathy, mostly due to superior technology and a stronger customer-oriented approach. Conversely, public banks continue to excel in dependability and trust, especially in rural markets, although they still face significant gaps in assurance. Based on regression results, responsiveness and tangibility are the best predictors of customer satisfaction in private-sector banks, while public-sector banks demonstrate assurance, reliability. The importance of ensuring service delivery continues to meet evolving customer expectations is drawn from the public demand, while public banks must focus on assurance building to remain competitive. Bank managers and policymakers, in emerging markets, are provided with practical steps through this research to convert targeted service improvements into greater satisfaction for customers, contributing to the literature of service quality.
An Econometric Disquisition on the Differential Occupational Market Valuation of Digitally-Enabled Micro-Credentials vis-à-vis Conventional Academe-Derived Degrees: A Pecuniary Recompense Perspective
The inexorable ascendancy of digital pedagogical modalities within the post-secondary educational ecosystem has engendered a tectonic shift in credentialing paradigms, concomitantly provoking a profound scholarly interrogation of the attendant economic externalities. This study rigorously explores the multifaceted macroeconomic and microeconomic reverberations emanating from the dialectical interplay between emergent online certifications and conventional academic degrees. Employing a rigorous mixed-methodological framework that synergistically amalgamates advanced econometric analyses with a robust qualitative meta-synthesis, the research elucidates the differential labor market signaling potency, human capital valuation, and income stratification effects precipitated by credential heterogeneity and inflation. Utilizing comprehensive, longitudinal datasets from the U.S. Bureau of Labor Statistics, National Center for Education Statistics, and the LinkedIn Economic Graph, this inquiry delineates nuanced labor market dynamics, wage dispersion patterns, and institutional economic viability underpinned by credential diversification. Findings evince that while online credentials ostensibly democratize educational access and facilitate labor market agility, they concurrently exacerbate wage polarization and occupational segmentation, thereby necessitating nuanced policy interventions that reconcile innovation diffusion with socioeconomic equity imperatives.
Total Quality Management (TQM) Implementation in the Ethiopian Manufacturing Industries: A Systematic Review of Practices, Challenges, and Insights
Purpose: It is to comprehensively analyze the adoption of Total Quality Management in Ethiopian manufacturing industries, identify problems, investigate reported insights, and evaluate the impact of TQM on performance, competitiveness, and sustainability. Methods: A systematic literature review (SLR) employing a thematic approach was performed to identify, critically appraise, and comprehend practices and problems, investigate reported insights, and evaluate the impact of Total Quality Management (TQM) on performance in Ethiopia's manufacturing sector. Findings: Total Quality Management in Ethiopia's manufacturing industry is increasingly aligned with international standards, such as ISO 9001, EFQM Excellence, and MBNQA Performance Results. ISO 900 has enhanced operational performance, but many organizations view it more as a compliance measure than a strategic shift. Inadequate leadership, insufficient training, and fragmented quality programs hinder TQM adoption. There is a steady shift toward innovation-focused and digital quality management. Integrating global quality frameworks offers a path to better competitiveness and organizational excellence. Research limitations: This review focused on specific sectors and utilized cross-sectional methods, self-reported data, and findings that are context-dependent. This scope limits generalizability and reduces insights into the long-term effects of TQM. Practical implications: Integrating TQM frameworks can drive Ethiopia’s manufacturing sector towards sustainable competitiveness, innovation, and excellence. Originality/value: This study represents the first systematic review of Total Quality Management (TQM) in Ethiopia. To provide a comprehensive understanding it combines theoretical and thematic approaches.
A Study of Employees' Perception about Customer Centricity & Organizational Processes: A Case of Classic Group of Hotels
This study investigates employees' understanding of customer centricity in organizational objectives, complaint handling, reward systems, trust, and communication within the Classic Group of Hotels. Using descriptive and inferential statistics (mean, median, mode, standard deviation, skewness, t-test, correlation, and regression), survey data from 120 respondents were analysed. Results highlight the value employees place on effective complaint processes, empowerment, and customer satisfaction. Trust and open communication were viewed positively, and recommendations are provided for improvement. The study concludes that a culture emphasizing trust and communication enhances both employee performance and customer experience, with practical implications for organizational policy and daily operations.
ANALYSIS OF PERFORMANCE OF RECENT SME IPOS LISTED ON NSEx AND BSEx
This research paper is specifically aimed at study of the performance of recent Initial Public Offers (IPOs) of Small and Medium Enterprises (S.M.E.) boarded on the National Stock Exchange (N.S.Ex.) and Bombay Stock Exchange (B.S.Ex.) during a carefully selected recent time-period. Let us think of high compliance and cost involved in normal listing of an IPO on any exchange. The introduction of a specially designed listing platform on each of the two major exchanges has provided comparative ease of fund raising from public and also providing liquidity in trading of such stocks on major exchanges. The fund-raising cost of these companies has lowered because of such specific listing arrangement in comparison to main board listing. Such a special facility has also provided opportunities for the investors to go for investing in more IPOs because main board IPOs are less frequent than smaller IPOs. Therefore, more companies can now afford to list and a number of S.M.E. IPOs came up in the market each year to board for listing on the exchanges. S.M.E. IPOs are also becoming popular as it increased the chances of getting allotment of a new issue of shares for various investors whether retail category, High Net Worth (HNI) category or any other category of interested buyer of new shares. At this instance, there arise a common research question in respect of these public offers, whether such offers to public still remain attractive and high rewarding and pour magical gains. Our analysis incorporates the average first-day gain or negative gain (loss) of S.M.E. IPOs which have got listed on the two exchanges during the specific time-period selected by us. A comparative analysis has also been performed to know whether one company issue on one exchange has any comparative advantage or different returns in comparison to the other exchange. Capital is one of the factors in limited quantity. It is always viable and prudent to invest money in those IPOs alternatives which have greater chances of allotment as well as pour attractive returns. Statistical analysis has been made for assessing the performance of IPOs under analysis with respect to the listing first day gains or negative gains and further comparative analysis has been made between S.M.E. IPOs on N.S.Ex. and B.S.Ex. by applying various statistical tools. Updated secondary data available on the public database on websites of N.S.Ex. and B.S.Ex. has been used for our analysis and own calculations have been made for statistical analysis using spreadsheet software and SPSS Data analysis software of I.B.M.
Moderating Effect of CEO Duality on Board Independence–Financial Health Relationship: Evidence from Indian Small-Cap Textile Firms
This study examines whether CEO duality moderates the relationship between board independence (BI) and financial health in Indian small-cap textile firms. Using panel data for 17 Bombay Stock Exchange–listed companies from 2015 to 2024 (170 firm-year observations), financial health is measured through a Composite Financial Health Index (CFHI) integrating the Altman Z-Score, Springate S-Score, Zmijewski X-Score, and Grover G-Score. Moderation analysis, conducted via Hayes’ PROCESS macro (Model 1) with heteroscedasticity-consistent standard errors, reveals that BI alone has a positive but statistically insignificant effect on CFHI. However, CEO duality significantly weakens this relationship (B = –0.0156, p = .0126), supporting agency theory’s view that concentrated leadership power undermines board oversight. Findings suggest that governance reforms in high-risk, small-cap sectors should prioritise CEO–chair separation and strengthen the functional capacity of independent directors. This research contributes to corporate governance literature by integrating a multidimensional financial health measure with a moderation framework in an underexplored emerging-market sector, offering actionable insights for regulators, boards, and investors.
The Impact of Work-from-Home on Work-Life Balance: A Bibliometric Analysis (2012-2025)
This study presents a comprehensive bibliometric analysis of research examining the relationship between work-life balance (WLB) and work-from-home (WFH) arrangements published between 2012 and 2025. Using Web of Science as the primary database, the analysis is conducted on 89 articles identified through the search terms "Work Life Balance" OR "WLB" AND "Work from Home" OR "WFH". The publication trend reveals a significant surge in scholarly interest following the COVID-19 pandemic, with peak productivity observed in 2022 (28 publications), followed by continued substantial output in subsequent years. Sustainability emerged as the leading publication venue (6.74% of articles), with PLOS ONE ranking second (5.62%). The institutional analysis identified the Swinburne University of Technology as the most productive institution (4.49% of publications). Geographically, research contributions were dominated by the United States (28.09%), followed by India (14.61%) and Australia (11.24%), with notable citation impact from studies originating in the Netherlands (456 citations). VOSviewer is applied to analyse and visualise research collaboration networks and keyword co-occurrence patterns using Web of Science data. The citation analysis demonstrates remarkable growth in scholarly influence, from minimal citations in 2012 to 1,622 total citations by 2025, with an average of 18.22 citations per article and an h-index of 19. Keyword co-occurrence analysis confirms the central focus on COVID- 19 (43 occurrences), work-life balance (31), work from home (24), and telework (22), with emerging emphasis on stress, family conflict, satisfaction, mental health, and burnout. This bibliometric assessment highlights the rapid evolution and increasing scholarly importance of research examining the relationship between remote work arrangements and work-life balance in the contemporary workplace environment.